BMF — ViDA roadmap for Austria
BMF (Bundesministerium für Finanzen) is not preparing a domestic B2B mandate for structured e-invoicing. Its public position: align Austria strictly to the ViDA (VAT in the Digital Age) package adopted in Brussels, whose key milestones are 2027 (single VAT registration), 2028 (platform reform) and 2030 (intra-EU Digital Reporting Requirements).
BMF position — deliberate wait-and-see
BMF publicly stated in 2024 and reaffirmed in 2025 that no national B2B reform is planned ahead of the EU ViDA milestones. Three main arguments:
- The B2G IKTKonG mandate works. Since 2014, USP has been receiving ~5 million federal invoices/year with an acceptance rate above 98 %. No political signal in favour of a rushed B2B extension.
- Double effort risk. Mandating a domestic format in 2026-2027 and then having to align with ViDA 2030 would impose a two-step integration cost on businesses. Austria prefers a single leap in 2030.
- Administrative capacity. BMF is already mobilising resources on DAC8 transposition (crypto), import VAT reform (post-Brexit e-commerce), and platform reform (Plattformen-Steuertransparenzgesetz).
The 3 ViDA pillars and their AT impact
| Pillar | EU deadline | Austria impact |
|---|---|---|
| Pillar 1 — Digital Reporting Requirements (DRR) | 1 July 2030 | Mandatory structured e-invoicing for intra-EU B2B transactions. Invoice data tax reporting to BMF (then EU exchange) within 2-10 days. |
| Pillar 2 — Platforms (deemed supplier, short-term rental & passenger transport) | 1 January 2028 (with option to defer to 2030) | Platforms such as Booking, Airbnb, Uber must collect VAT for hosts/drivers below thresholds. BMF plans FinanzOnline + UVA adaptation. |
| Pillar 3 — Single VAT Registration (SVR) | 1 July 2027 | OSS extension to new flows (intra-EU stock transfers, consignment sales). Drastically reduces the need for multiple VAT registrations. |
2025 public consultation — Real-Time Economy
BMF, in cooperation with WKO, launched a cycle of public consultations in 2025 under the heading Real-Time Economy. Goals:
- Gather sectoral feedback. WKO, IV (Industriellenvereinigung), AK (Arbeiterkammer), HVÖ (Federal Association of Publishers), HBVH (Trade Association) — each branch voices expectations or reservations.
- Assess technical maturity. ebInterface, PEPPOL, AUSTRIAPRO PEPPOL Authority, AT-PCN (PEPPOL Code Names) — adoption level outside B2G.
- Prepare a possible 2028-2030 B2B framework. Without political decision yet, BMF wants to be ready to publish a Verordnung if ViDA evolution requires it.
- Align with neighbours. Germany (Wachstumschancengesetz, B2B 2025-2028), Italy (extended SdI), Czechia / Slovakia (parallel analyses) — Visegrád + DACH coordination.
Comparison — Austrian neighbours and ViDA
| Country | Domestic B2B mandate | ViDA alignment |
|---|---|---|
| Germany | Wachstumschancengesetz — 2025-2028 phasing, full B2B 2028 | Pre-aligned ViDA DRR |
| Italy | SdI B2B mandatory since 2019 | Requesting derogation to keep SdI under ViDA |
| Czech Republic | No mandate — strict ViDA alignment | Position similar to Austria |
| Slovakia | B2G RTIR + B2B initiative under study | Likely shift to ViDA |
| Hungary | Online Számla RTIR since 2018 | Requesting derogation to keep national RTIR |
| Slovenia | No domestic mandate | ViDA alignment |
| Austria | No B2B mandate announced | Strict ViDA alignment 2027-2030 |
What to do in the meantime?
For an Austrian company or subsidiary of a foreign group:
- Adopt ebInterface or PEPPOL for B2G flows. IKTKonG obligation in force — best to industrialise now.
- Prepare EN 16931 conformance. Any future mandate will be EN 16931 conformant. CIUS tools, Schematron validators, PEPPOL BIS Billing 3.0/4.0 — the investment pays off as early as 2026.
- Register in the PEPPOL directory via peppol.at (WKO). Modest cost, ability to send and receive to all PEPPOL countries — useful for cross-border flows, especially with neighbouring Länder (German XRechnung, Italian SdI).
- Map intra-EU flows. Identify intra-EU B2B transactions (sales, transfers, services) that will fall under DRR 2030 — to anticipate ERP impact.
- Watch the Bundesgesetzblatt. Any regulatory evolution will be published in BGBl I. RIS also publishes ongoing public consultations.